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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BEGAWI: Jurnal Pengabdian Kepada Masyarakat
Nur Utomo, Mohamad
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Peran gender diversity dewan perusahaan dalam menentukan kebijakan dividen di Indonesia Nur Utomo, Mohamad; Kaujan, Kaujan; Syahran, Syahran; Samsul Ulum, Akhmad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.17 KB) | DOI: 10.32670/fairvalue.v5i1.1677

Abstract

Dividend policy becomes very important especially with the presence of gender diversity on the company's board. This study aims to empirically examine the role of women's gender on the board of commissioners and the board of directors in determining dividend policy. The research sample uses companies that pay cash dividends listed on the Indonesia Stock Exchange in the 2015-2019 period. Data analysis using SEM-PLS method with WarpPLS 8.0 application. The results showed that the gender diversity of the board of commissioners had a negative effect on dividend policy. The results of the analysis show that the negative effect of the gender diversity of the board of commissioners on dividend policy is non-linear which has a U-curve pattern. Meanwhile, the gender diversity of the board of directors has a positive effect on dividend policy. In general, the research results are in line with the agency theory which uses an increase in dividend payments to reduce the occurrence of agency problems.
Pelatihan dan Potensi Usaha Buah Nipah di Daerah Pesisir Pratiwi, Sulistya Rini; Rahmawati, Meylin; Lestari, Tanti Try; Kartini, Kartini; Hatta, Djuanda; Nur Utomo, Mohamad; Waluyo, Marhadi Budi
BEGAWI : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2023): Volume 1 - No. 1 Tahun 2023
Publisher : Faculty of Economics and Business Lampung University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/begawi.v1i1.5

Abstract

Nipah fruit is a type of palm that grows in coastal areas. The benefits and efficacy of nipah fruit besides being consumed as processed food can also be used as an alternative source of traditional medicine. Tarakan City as a coastal area has high potential for mangrove forests. Likewise with the number of nipa palms. However, the nipa fruit industry has not yet flourished in society and is neglected. So far, nipah fruit is only eaten as it is, and only focuses on utilizing tree trunks and leaves. Seeing this phenomenon, the Team conducted training activities for making Nipah Fruit processing to become Bread Jam. In addition, the Team also identified business potential financially which could be a reference for Partners in developing products. The activities ran smoothly and the enthusiasm of the Partners was evident in the full involvement of the Partners, both in terms of training and mentoring. The results of the calculations from the financial aspect stated that the Nipah Fruit processed product business was profitable.     Abstrak: Buah nipah adalah sejenis palem yang tumbuh di kawasan pesisir. Manfaat dan khasiat Buah Nipah selain di konsumsi sebagai olahan makan manfaat buah nipah juga bisa di jadikan sumber alternative pengobatan tradisional. Kota Tarakan sebagai kawasan pesisir memiliki potensi hutan mangrove/bakau yang tinggi. Begitu pula dengan banyaknya pohon nipah. Namun demikian, industri buah nipah belum marak di masyarakat dan terabaikan. Selama ini buah nipah hanya dimakan begitu saja, dan hanya fokus memanfaatkan batang pohon dan daunnya saja. Melihat fenomena tersebut, Tim melakukan kegiatan pelatihan pembuatan pengolahan Buah Nipah  untuk menjadi Selai roti. Selain itu Tim juga melakukan identifikasi potensi usaha secara finansial yang dapat menjadi acuan bagi Mitra dalam mengembangkan produk. Kegiatan berjalan dengan lancar dan antusiasme Mitra tampak pada keterlibatan Mitra secara penuh, baik pada sisi pelatihan maupun pendampingan. Hasil dari perhitungan dari aspek finansial menyatakan bahwa usaha produk olahan Buah Nipah mendapatkan keuntungan.
Co-Authors Akhmad Samsul Ulum hatta, djuanda Kartini Kartini Kaujan, Kaujan Lestari, Tanti Try Pratiwi, sulistya rini Rahmawati, Meylin Syahran, Syahran Waluyo, Marhadi Budi